HB371 Alabama 2019 Session

Summary

Primary Sponsor

Andrew SorrellAuditor

Republican

Session

Regular Session 2019

Title

Taxation, St. Vincent de Paul Thirft Store, exempted from state, county, and municipal sales and use taxes

Summary

HB 371 would exempt the St. Vincent de Paul Thrift Store of Florence from paying state, county, and municipal sales and use taxes.

What This Bill Does

If passed, the thrift store would not owe state, county, or local sales and use taxes on its taxable sales. This exemption would apply to all state, county, and municipal taxes. The exemption would take effect on the first day of the third month after the bill is enacted into law (following governor approval).

Who It Affects

• St. Vincent de Paul Thrift Store of Florence — would be exempt from paying state, county, and municipal sales and use taxes on its transactions.
• State, county, and municipal governments — could lose tax revenue that would have been collected from the store's sales.
• Customers shopping at the store — would likely pay less or no sales tax on purchases at this store due to the exemption.

Key Provisions

• Section 1: Exempts the St. Vincent de Paul Thrift Store of Florence from paying any state, county, and municipal sales and use taxes.
• Section 2: Extends to the exemption an effective date of the first day of the third month following passage and governor approval (or as otherwise becoming law).

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation